Opinion
19895-22
10-14-2022
KIMBERELY S. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 29, 2022, the Court received from petitioner documents which were filed as (1) a first amended petition, (2) a status report, (3) a motion to change place of trial to Atlanta, Georgia, and (4) a letter dated September 23, 2022.
Petitioner indicates in her above-referenced letter that she previously mailed a petition and payment of the filing fee to this Court on May 31, 2022. Petitioner attached a copy of a receipt from the United States Postal Service dated May 31, 2022 for a money order in the amount of $60.00 and the cost for a "PM Express 1 Day Flat Rate Env". However, according to that receipt, that purchase was in connection with an envelope being sent to Stone Mountain, Georgia, not Washington, D.C. Prior to petitioner's letter dated August 25, 2022, which was filed petition filed to commence this case, the Court has no record of having received a petition and filing fee from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's motion to change place of trial to Atlanta, Georgia is granted. It is further
ORDERED that the due date for petitioner to pay the filing fee (or for petitioner to submit an Application for Waiver of Filing Fee) for this case is extended to November 4, 2022. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case.